T.C. Memo. 2005-239 UNITED STATES TAX COURT ESTATE OF GRACIANO V. ESPINOZA, DECEASED, ELVIRA ESPINOZA, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10433-04. Filed October 12, 2005. William E. Taggart, Jr., for petitioner. Julie E. Vanderluis and Catherine G. Chang, for respondent. MEMORANDUM OPINION SWIFT, Judge: This matter is before us on a motion for an award under section 7430 of $1,657.50 in administrative costs, plus costs in connection with the instant motion.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
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